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Opinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) The … to the Authority. The term "liabilities" is not defined for purposes of section 2828. "Liability", however, is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… to DEC and the local health department within two hours of discovery and to notify the public and nearby municipalities within four hours of discovery. Exposure to untreated sewage can cause serious …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason Code of Paid … and the payment effective date; and Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an … on the Ratification Date of 07/27/2021; and Has a Payroll Status of Active on the payment effective date; or Has a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… immigrants living in New York City being sent back to the country from which they emigrated. The number of deportations … by the Comptroller show young workers are experiencing the highest unemployment rates in New York City when compared to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
State tax collections totaled $186 billion in the first quarter of the new fiscal year $12 billion less than the same period last year and $3157 million below projections according to the state cash report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionCost-Saving Ideas: Managing Workers' Compensation Costs
… insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as authorized by the … to those job classifications. If you participate in the State Insurance Fund or purchase a policy from a private … top priority for your local government. Resources New York State Workers' Compensation Board New York State Insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Agencies Bulletin No. 818
… Immediately OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the … Data page as soon as possible and issue a corrected 2007 W-2 with the correct Social Security Number or name to the employee by July 7, 2008. Mismatched Social Security Numbers on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsState Comptroller DiNapoli Releases Municipal Audits
… carried over a combined 183 hours of leave time, with a value of $4,321, they were not entitled to accrue. …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Company funds, following an audit and investigation by State Comptroller Thomas P. DiNapoli and Ontario County … Office have a great working relationship with the New York State Comptroller's Office and have worked many cases …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… Division of State Government Accountability (SGA) performs audits to: Protect taxpayers by improving management of … manage and improve operations. In performing our audits, we are required by State Executive Law to adhere to … audit recommendations. Other Engagements In addition to audits, we perform other engagements as part of our efforts …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processParking Structures (2017-MS-3)
… , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The purpose of our audit was … of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca parking structures not …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli Announces Results of General Obligation Bond Sale
… basis over the life of the bonds. The bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds to Wells Fargo Bank, National Association with a true … cost bid of 2.103999 percent; Series 2018B Taxable Bonds to Piper Jaffray & Company with a true interest cost bid of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … did not have sufficient controls over cash collected for fundraising events to ensure that the money was … of overtime, modifying time records and the process for charging leave accruals. Newfield Fire Company – Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsOpinion 97-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … corporation pursuant to Village Law, §22-2200. You state that it is the intention of the not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Comptroller DiNapoli Releases Municipal Audits
… of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and expenditure projections in the tentative budget for the general, electric, library and parking funds are …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… village, highway – town-wide and highway – outside village funds; the fire district; and the water and lighting … As a result, in 2011 the Clerk had $4,500 of unidentified funds. However, in 2012 the Clerk had to use approximately … needs. Develop a formal plan to use the unexpended surplus funds in a manner that will benefit taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the … regarding the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementDo Not Call Enforcement Efforts (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Do Not Call Enforcement Efforts Report 2017S55
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followComptroller DiNapoli Releases Municipal Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0